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    <title>1985 (2) TMI 108 - ITAT MADRAS-B</title>
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    <description>Remuneration and bonus paid by a Hindu undivided family to its karta may be deductible as business expenditure when supported by an agreement made by or on behalf of the family and when the karta renders real services to the business. The governing test is commercial expediency: if the payment is incurred wholly and exclusively for the family business and is not shown to be excessive or unreasonable, the claim is genuine. On those facts, the deduction was allowable and the disallowance could not stand.</description>
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    <pubDate>Mon, 18 Feb 1985 00:00:00 +0530</pubDate>
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      <title>1985 (2) TMI 108 - ITAT MADRAS-B</title>
      <link>https://www.taxtmi.com/caselaws?id=69845</link>
      <description>Remuneration and bonus paid by a Hindu undivided family to its karta may be deductible as business expenditure when supported by an agreement made by or on behalf of the family and when the karta renders real services to the business. The governing test is commercial expediency: if the payment is incurred wholly and exclusively for the family business and is not shown to be excessive or unreasonable, the claim is genuine. On those facts, the deduction was allowable and the disallowance could not stand.</description>
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      <pubDate>Mon, 18 Feb 1985 00:00:00 +0530</pubDate>
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